https://www.taxtmi.com/caselaws?id=72495 A revision under Section 36(1) of the Central Excises and Salt Act, 1944 was unavailable where the Assistant Collector's order had already been taken in appeal before the Appellate Collector. The Assistant Collector's order was one from which an appeal lay under Section 35, and once the appellate remedy was invoked and decided, the challenge was directed at an appellate order rather than an order having no further appeal. The expiry of the statutory time limit did not convert the matter into a revisional one or create direct revisional jurisdiction to the Central Government. The revision was therefore not maintainable. en-us Fri, 18 Apr 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72495 A revision under Section 36(1) of the Central Excises and Salt Act, 1944 was unavailable where the Assistant Collector's order had already been taken in appeal before the Appellate Collector. The Assistant Collector's order was one from which an appeal lay under Section 35, and once the appellate remedy was invoked and decided, the challenge was directed at an appellate order rather than an order having no further appeal. The expiry of the statutory time limit did not convert the matter into a revisional one or create direct revisional jurisdiction to the Central Government. The revision was therefore not maintainable. Case-Laws Central Excise Fri, 18 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72495